Ohio County board denies Rising Sun senior-housing exemptions pending review
June 25, 2026 | Ohio County, Indiana
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Ohio County officials on June 25 voted to deny 136 property-tax exemptions for senior-housing providers tied to properties listed on state 515 and federal section 42 records, citing incomplete clarity about which parts of the developments qualify for full tax exemption.
Staff presented the case: some buildings were listed under section 42 (low-income housing tax-credit rules), others as 515, and certain parcels included empty lots and two rental single-family houses that appear to produce taxable rental income. Staff said state law can exempt property constructed or rehabilitated for low-income housing if it meets section 42 criteria or if an extended-use agreement or a payment-in-lieu is in place. "If they have no such agreement that puts them in lieu of taxes," staff said; "right? Then the way I'm reading this is they could not be exempt." The staff presenter recommended denial to allow for a full assessment and for the owners to present documentation.
Why it matters: a denial here does not permanently remove the possibility of exemption; it triggers an administrative review and gives property owners an opportunity to respond. Staff noted that some comparable section 42 developments elsewhere remain taxable and that filing status, ownership structure and any in-lieu payment agreements affect eligibility.
Details: staff described differing valuation approaches — sales-comparison, cost and income-capitalization — and said state law requires use of the lowest-of-three valuation approaches for these cases when appeals or revaluations occur. Board member Mary made the motion to deny the exemptions; Ken seconded and the board voted in favor. Staff said the county will allow the entities to come in, meet with staff and, if needed, work with counsel or the town on potential payment-in-lieu arrangements.
Next steps: the county will notify the property owners, review filings and, if necessary, work with the owners and council or county attorney to determine whether a payment-in-lieu agreement or amended filings will allow partial or full exemptions. Owners retain the right to appeal the county decision.
Staff presented the case: some buildings were listed under section 42 (low-income housing tax-credit rules), others as 515, and certain parcels included empty lots and two rental single-family houses that appear to produce taxable rental income. Staff said state law can exempt property constructed or rehabilitated for low-income housing if it meets section 42 criteria or if an extended-use agreement or a payment-in-lieu is in place. "If they have no such agreement that puts them in lieu of taxes," staff said; "right? Then the way I'm reading this is they could not be exempt." The staff presenter recommended denial to allow for a full assessment and for the owners to present documentation.
Why it matters: a denial here does not permanently remove the possibility of exemption; it triggers an administrative review and gives property owners an opportunity to respond. Staff noted that some comparable section 42 developments elsewhere remain taxable and that filing status, ownership structure and any in-lieu payment agreements affect eligibility.
Details: staff described differing valuation approaches — sales-comparison, cost and income-capitalization — and said state law requires use of the lowest-of-three valuation approaches for these cases when appeals or revaluations occur. Board member Mary made the motion to deny the exemptions; Ken seconded and the board voted in favor. Staff said the county will allow the entities to come in, meet with staff and, if needed, work with counsel or the town on potential payment-in-lieu arrangements.
Next steps: the county will notify the property owners, review filings and, if necessary, work with the owners and council or county attorney to determine whether a payment-in-lieu agreement or amended filings will allow partial or full exemptions. Owners retain the right to appeal the county decision.
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